For $89 you can get the Audio Technica ATH-A500. For under $100 those are pretty much the best headphones you can get for gaming. They have a huge soundstage which is awesome for pin pointing enemies or anything making noise around you.

Desktop mics can work very well, just don't forget to enable mic boost in Windows or your sound card's software. Those noobs at newegg that complain that they have to be practically on the mic so they can be heard is because they are in fact noobs that haven't enabled mic boost. It can also be called mic gain +15db or something similar. Just try not to have a lot of ambient noise when mic boost is enabled because the mic becomes really sensitive. There are mics with noise canceling to reduce ambient noise, like the Logitech 980186-0403, but it's a little more expensive than the usual desktop mic, this one in specific goes for $19.99.

Both are excellant.
Believe me, I wouldn't recomend anything that wasn't good. I have bought so many duds in the past.
If you want a great sound and a good mic, they are great.
The clan ( OTG ) noticed the first time I talked with them.
Also they are very comfee, really, I forget I have them on, I get up and they tug my head. I also like the optical option for the Dolby Pro Logic surround. If you have an optical out.
I use the even to watch TV late at night.

I've been using a Razer Barracuda HP-1 and the quality on it is quite good. The most useful thing I find about it is that the mic that comes with it is detachable, although they don't sell replacement parts so if you lose it your kinda screwed there.

When I was at Greg's (DarkSynergy's) house once, I had the pleasure of hearing a Steelsound 5H headset, and I can definitely sign off on the sound quality of the nicer Steelsound units. They had a nice, neutral, 'hi-fi' sound that was free of the cupped coloration I heard when listening to the Razer Barracuda HP-1 headphones. At the least, it's a good inoffensive sound, though it's not what I'd call a revelation in audio, just a good all-around headset at a reasonable price.

I'm giving away the HP-1s to a friend of mine who likes the design. I found the HP-1 headphones to be easy enough to live with, but after a little while, channels of the inline amplifier started going bad. Reviews I've read on Newegg.com seem to confirm this as a problem. Also, the original set I received from Greg some time ago had cold solder joints on the big master volume knob, which broke loose. Thankfully, a little heat from a soldering iron was all that was needed to set things right - until the inline amp began to flake out. The one redeeming characteristic of the HP-1s is their very solid bass. The built-in bass drivers have a nice tactile effect, where the headphones themselves seem to vibrate on your head. This only works well if you use the headphones in 5.1-mode - in 2-channel mode, signal is only sent to the front-channel drivers, which are ill-equipped to reproduce bass. Of the whole Barracuda gaming audio system, I think the AC-1 sound card is the only part that's worth your trouble, unless you've got the cash to drop on a new set of HP-1s if the first set begins to have problems.

How's the bass with those HP-1s? We had a pair here reviewed a while ago and I believe that was one of the main beefs... the lack of overall bass.

I can't really comment much on the bass as I don't usually listen to music with them, just not a big music listener. My hearing also isn't so great.

I am having a problem with them at the moment that's worth mentioning. The earmuffs are attached to the headband with a small screw, and on the right earmuff of my headset that screw came loose and fell out. Unfortunately the socket on the inside of the earmuff doesn't seem to be fixed to the earmuff and now rattles inside the right earmuff when it's move a reasonable amount and there seems to be no easy way to put the screw back in.

I've contacted Razer about the problem and they suggested trying to get a replacement or refund from the place I purchased it from first so I'm in the process of doing that. I hope it turns out OK.

I've been a bit annoyed with Razer lately as I have a few of their products, mostly early generations of them and they really have too many hardware faults for the price you pay for them. My DeathAdder mouse has a squeaky wheel and pressing the right mouse button any more than lightly causes it to rub against the wheel adding a lot of friction to scrolling.